Greece vs San Marino
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇬🇷 Greece — Municipal & Regional Taxes
Greece's 13 regions (perifereies) and 325 municipalities (dimoi) do not set income tax independently. However, municipalities levy ENFIA supplements (property tax top-ups) and local business fees. The ENFIA (Single Property Tax) is nationally set but has municipal supplement components. EETA (special property levy) applies to certain properties. Greece's tax system has been substantially reformed since the 2010 bailout, with major improvements to compliance and electronic filing requirements.
🇸🇲 San Marino — Municipal Taxes (Castelli)
San Marino's 9 castelli (municipalities) levy local property tax supplements and communal fees. San Marino is an enclave within Italy using the euro but maintaining fiscal sovereignty under a Convention with the EU. The income tax (IRPEF) uses a progressive scale. San Marino aims to be a competitive financial jurisdiction while maintaining EU market access — with corporate tax notably lower than neighbouring Italy.
Greece vs San Marino: Key Tax Differences (2026)
💰 Income Tax: 🇬🇷 Greece has a higher top income tax rate (0–44% vs 9–35%). 🇸🇲 San Marino is more favourable for high earners.
🛒 VAT/Sales Tax: Greece has a higher consumption tax (6–24% vs 17%).
🏢 Corporate Tax: 🇸🇲 San Marino offers a lower corporate rate (17% vs 22%), which can influence business location decisions.
📈 Capital Gains: 🇬🇷 Greece taxes investment gains at a lower rate (15% vs 17%), benefiting investors.